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Where any proper officer of state initiated any proceedings on subject matter, no proceeding shall be initiated by the proper officer of center on the same subject matter.

Jurisdiction under GST — According to the petitioner, clause (b) of sub-section (2) of section 6 of the CGST Act, provides that where a proper officer under the State GST Act or the Union Territory GST Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under that Act on the same subject matter. Thus, there cannot be two parallel investigations under the State Act as well as the Central Act. Notice issued. By way of ad-interim relief, the respondents are restrained from taking any coercive action against the petitioner pursuant to the impugned inquiry proceedings. — Sureshbhai Gadhecha Proprietor of M/S Anmol Traders Vs. State of Gujarat [2019] 19 TAXLOK.COM 083 (Gujarat)